Indicate which department—accounts payable, cash disbursements, data processing, purchasing, inventory, or receiving—has ownership over the following tiles and registers:

a. Open purchase order tile
b. Purchase requisition file
c. Open purchase requisition tile
d. Closed purchase requisition file
e. Inventory
f. Closed purchase order tile
g. Valid vendor file
h. Voucher register
i. Open vouchers payable file
j. Receiving report tile
k. closed voucher file
l. Check register (cash disbursements journal)